Dolan Manufacturing Company's accounting records reflect the following inventories: Raw materials inventory Work in process inventory Dec. 31, 2011 $310,000 300,000 Dec. 31, 2010 $260,000 160,000 During 2011, $400,000 of raw materials were purchased, direct labor costs amounted to $500,000, and manufacturing overhead incurred was $480,000. Dolan Manufacturing Company's total cost of goods manufactured in 2011 amounted to O $1,330,000 O $1,200,000 O $1,190,000 O $1,380,000